Individual income tax return guide 2011 - Inland Revenue Department

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IR 3 INDIVIDUAL RETURN GUIDE
Your tax credits
Tax credits can reduce the tax you have to pay on your income.
Other tax credits
Donations, housekeeper and childcare tax credits are claimed separately
on a Tax credit claim form (IR 526). If you claimed these tax credits last
year, we’ll have sent you a claim form in April.
Question 30 Income under $9,880 tax credit
If your income at Question 27 (income after expenses) is under $9,880
you may be able to claim this tax credit. You can’t claim it if, during the
year 1 April 2010 to 31 March 2011:
you worked less than 20 hours a week every week
your only income was from an income-tested benefit, not including a
sickness benefit
you or your partner were entitled to Working for Families Tax Credits
you were under 15 and are claiming the tax credit for children
you were under 18 and attended school for the whole year (this
includes schools for people with disabilities)
you were a student and your only income for the whole year was a
student allowance
you were a non-resident for tax purposes for the whole year
—see definition on page 13
you didn’t have any taxable income during the year.
If none of these situations applied to you, claim the income under $9,880
tax credit for the number of weeks you:
worked for 20 or more hours a week as a salary or wage earner, a
shareholder-employee, a working partner in a partnership or in
self-employment, or
would have done 20 or more hours of paid work but received a
benefit for sickness or accident, or accident compensation payments.
If you left school part-way through the year, you can claim either
the income under $9,880 tax credit or the tax credit for children at
Question 31, whichever is larger. You can’t claim both—see page 40.